Partnerships are not subject to tax under this chapter. Persons carrying on a business as partners are taxable on their respective shares of the partnership's income, gain, loss, and deduction included in the partner's federal taxable income, as provided under section 57-38-08.1.
Partnerships not subject to tax
N.D.C.C. § 57-38-08, under Income Tax.
N.D.C.C. § 57-38-08